§ 105-241.22. Collection of tax. - North Carolina Statutes

§ 105‑241.22. Collection of tax.

The Department may collect atax in the following circumstances:

(1)        (Effective fortaxable years beginning before January 1, 2008) When a taxpayer files areturn showing tax due with the return and does not pay the amount shown due.

(1)        (Effective fortaxable years beginning on or after January 1, 2008) When a taxpayer filesa return showing an amount due with the return and does not pay the amountshown due.

(2)        When the Departmentsends a notice of collection after a taxpayer does not file a timely requestfor a Departmental review of a proposed assessment of tax.

(3)        When a taxpayer andthe Department agree on a settlement concerning the amount of tax due.

(4)        When the Departmentsends a notice of final determination concerning an assessment of tax and thetaxpayer does not file a timely petition for a contested case hearing on theassessment.

(5)        When a finaldecision is issued on a proposed assessment of tax after a contested casehearing.

(6)        When the Office ofAdministrative Hearings dismisses a petition for a contested case for lack ofjurisdiction because the sole issue is the constitutionality of a statute andnot the application of a statute.  (2007‑491, s. 1; 2008‑134, s. 7(a).)